We create Added value for your business
We know How to reach results
We build Success Stories

Tax Advantages

National fiscal legislation provides a number of facilities applied to FEZ residents:

  • 50% exemption from tax rate established in the RM for income derived from export of goods (services) originating in the FEZ outside the country or to other FEZ residents
  • 25% exemption from tax rate established in the RM for income derived from activities other than exporting goods (services)
  • Total exemption for 3 years from income tax derived from export of goods (services) originating from the free economic zone outside the country as a result of investment in the free zone of at least one million US Dollars
  • Total exemption for 5 years from income tax derived from export of goods (services) originating from the free economic zone outside the country as a result of investment in the free zone of at least five million US Dollars
  • T.V.A. does not apply to goods (services) delivered within free zone
  • Zero VAT rate for goods (services) delivered in the free zone outside the RM, goods (services) delivered outside of the free zone from the RM, goods (services) delivered outside free zone from the rest of Moldovan regions, goods (services) delivered by residents of different free areas of the RM to each other
  • Exemption from excise payments on goods delivered into the free zone outside the RM, of the other free zones, the rest of the RM, as well as goods originating from the area and exported from the RM
  • Delivery of goods performed within the free zone and delivery of goods from one free zone to another are not subject to excise duty.

Customs Regime

Free Zone is the most comprehensive form of suspensive customs procedures. The legislation of Republic of Moldova stipulates the introduction of goods on the free economic zone territory for further processing or commercializing on the third side markets, without restrictions comparing with the rest of national territory. On the free economic zones customs regime is assured by the customs office of the Customs Service, which activity is coordinated under the organizational aspect with the Administration. Under the legal provisions on the free zones territory is established regime of mandatory declaration of goods (services) introduced and removed from this territory. Daily introduction of local goods in the free zone for non-commercial use, with a total value on the documents not higher than 500 euro inclusive, is realized without customs declaration.
Goods and other items exempted from customs taxes:

  • placed in FEZ final consumption;
  • removed from FEZ on RM customs territory being originally from this area;
  • removed from FEZ out of RM customs territory being originally from this area;
  • removed from FEZ out of RM customs territory indifferently the origin.
Are considered originated from free economic zone good, fully produced or processed inside of the zone, if:
  • any changes on the position level occurs (classification code of goods) in the nomenclature of goods at the one of first characters or,
  • the cost of exported goods is higher than the cost of goods introduced in the zone, caused by growth of up to 35% of own costs.
On the goods (or services) not completed the processing conditions in the free zone, at the removal from the zone on the rest of territory of Republic of Moldova are extended provisions of customs legislation regarding the content of imported components. It’s prohibited the introduction on the free zones territory of goods or any other objects prohibited for trade on the territory of Republic of Moldova, by the law or international agreements signed by the Republic of Moldova, and also in following situations:
  • are dangerous for other goods and objects inside of the zone;
  • present some dangerous for morality and public security;
  • don’t match the ecological, sanitary and hygienic rules and regulations provided by law;
  • don’t match the quality requirements established by the law.
Delivery of goods (services) on the free zones from the rest of territory of Republic of Moldova is treated under the export rules, and delivery of goods (services) from the zones outside on the rest territory of Republic of Moldova are treated under the importing rules. The goods (services) from free zones up to the moment of crossing the borders have a free traffic regime and are passed from one free economic zone tenant to another without completing a customs declaration.